Must take the player forever to load though.   The COWON J3 takes under a minute to load my partially used 32gb card whilst the AK100 takes couple of minutes.    Quote:

A lot of dislike for this player.   I think it's a great player.  It's a good size as a 'portable' unlike the DX100 which is double the size.   I would've like to see more user options available like the Cowon J3.   The EQ tuner is easy to use but I think the default setting is good...

Good find!   C3 is a great little player.  Shame you require to create cue files to play gapless.  Will see if this also work on the AK100.